Maria Sofia Benitez - Page 3

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               Respondent determined a deficiency in petitioner’s Federal             
          income tax for the taxable year 1997 in the amount of $3,956,               
          together with an accuracy-related penalty pursuant to section               
          6662(a) in the amount of $791.                                              
               After concessions by respondent,1 the sole issue for                   
          decision is whether petitioner can change her filing status from            
          head of household to married filing a joint return.  The                    
          resolution of this issue affects petitioner’s entitlement to the            
          earned income credit.                                                       
               Some of the facts in this case have been stipulated and are            
          so found.  The stipulation of facts and the attached exhibits are           
          incorporated herein by this reference.  At the time the petition            
          was filed, petitioner lived in North Hills, California.                     
               Petitioner does not understand or speak English well;                  
          therefore, she was assisted at trial by an interpreter.                     
               During 1997, petitioner was employed as a sewing machine               
          operator by Superba, Inc., a manufacturer of ties.  Approximately           
          2 years earlier, petitioner had married Erasmo Aviles (Mr.                  
          Aviles).  Petitioner, Mr. Aviles, and her three children, Johana            
          V. Aviles, Erasmo J. Aviles, and Yvette V. Hernandez, lived in an           
          apartment, unit 123, located at 8510 Columbus Avenue, North                 

               1    Respondent conceded that petitioner is entitled to                
          three dependency exemption deductions for her three children who            
          resided with her in 1997, and that petitioner is not liable for             
          the accuracy-related penalty pursuant to sec. 6662(a) for 1997.             

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